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Finding 28492 (2022-003)
Material Weakness 2022
Knox Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: The income guidelines will be uploaded into the food service system after printing off ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: The income guidelines will be uploaded into the food service system after printing off the government site and two people will have eyes on them and this has started for 2022/2023. Anticipated Completion Date: March 2023
View Audit 31356
Finding 28404 (2022-093)
Significant Deficiency 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.403
Department: Administrative and Financial Services Title: Internal control over expenditure processing needs improvement Questioned Costs: Known: 59,759 Likely: Undeterminable Status: Corrective action complete Corrective Action: The Department will reverse the unallowable charge to the HSGP grant. ...
Department: Administrative and Financial Services Title: Internal control over expenditure processing needs improvement Questioned Costs: Known: 59,759 Likely: Undeterminable Status: Corrective action complete Corrective Action: The Department will reverse the unallowable charge to the HSGP grant. The Department will provide additional training for data entry and invoice approval processes. Completion Date: March 1, 2023 and March 31, 2023 respectively Agency Contact: Marilyn Leimbach, Director, Service and Employment Service Center, DFPS, DAFS, 207-248-2556
View Audit 32781 Questioned Costs: $1
Finding 28400 (2022-092)
Significant Deficiency 2022
State of Maine
ME
Reporting § 200.303 § 200.510
Department: Defense, Veterans and Emergency Management Administrative and Financial Services Title: Internal control over the submission and review of DG ? PA Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Correct...
Department: Defense, Veterans and Emergency Management Administrative and Financial Services Title: Internal control over the submission and review of DG ? PA Schedule of Expenditures of Federal Awards information needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) will develop and implement a procedure for the review of the following sources to ensure the accuracy of the ALN: award documents, the OMB Compliance Supplement, and other authoritative resources. Where written resources do not clearly identify the ALN, MEMA will seek technical assistance from awarding agency staff, the Office of State Controller, and the Office of State Auditor. MEMA will develop and implement a procedure for the review of Assistance Listing Numbers (ALN) coding in the Advantage financial system. MEMA will develop and implement a procedure for the review of SEFA data before submission to the Office of State Controller. MEMA's procedures will provide for staff training. The training will be documented. MEMA's procedures will provide for the review and approval by a second staff person. The review and approval will be documented. The Office of the State Controller will update or clarify guidance as necessary and will consult with service center and agency financial personnel to help ensure their compilation/review systems are designed to provide accurate information for the SEFA. Completion Date: June 30, 2023 (first through fifth items), and September 1, 2023 (sixth item) Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400 Sandra Royce, Director of Financial Reporting, OSC, 207-626-8451
View Audit 32781
Finding 28399 (2022-091)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Material Weakness Reporting § 200.303
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop an estimate of the number of FY23 subawards. The Depart...
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program special reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop an estimate of the number of FY23 subawards. The Department will identify staff to input entries to FFATA. Completion Date: March 15, 2023 and October 31, 2023 respectively Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400
View Audit 32781
Finding 28398 (2022-002)
Significant Deficiency 2022
Abbeville County Memorial Hospital D/b/a Abbeville Area Medical Center
SC
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-002 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statem...
Finding 2022-002 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statement of Budget, Income, and Equity (OMB No. 0575-0015) reports submitted. Responsible Individuals: Will Grant, Interim Chief Financial Officer Corrective Action Plan: The center is in the process of revising internal controls to ensure the Center?s quarterly reporting is reviewed and approved prior to submission. Anticipated Completion Date: Ongoing
View Audit 30575
Finding 28393 (2022-090)
Material Weakness 2022
State of Maine
ME
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service C...
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service Center (SESC) will work jointly to develop and implement a cash management procedure that meets the Federal and State requirements. MEMA and SESC will seek technical assistance as appropriate. Completion Date: June 30, 2023 Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400
View Audit 32781
Finding 28321 (2022-001)
Material Weakness 2022
Organized Community Action Program, Inc.
AL
Questioned Costs § 200.303
Item 2022-001 ? Eligibility Contact person: Jeanne Garrett Management?s Response ? Management has provided an additional group training for County Coordinators, Assistants, and Contractors for determining eligibility criteria and calculating the awards for the LW-010-CONS grant on June 30, 2023. C...
Item 2022-001 ? Eligibility Contact person: Jeanne Garrett Management?s Response ? Management has provided an additional group training for County Coordinators, Assistants, and Contractors for determining eligibility criteria and calculating the awards for the LW-010-CONS grant on June 30, 2023. County Coordinators and Assistants will take more time and verify that the preset awards are correct prior to sending them to the central office for processing. Contractors will verify award accuracy when received from the counties and initial these awards. The Service Manager will also double check applications during the batching process.
View Audit 27754 Questioned Costs: $1
Finding 28320 (2022-002)
Significant Deficiency 2022
Organized Community Action Program, Inc.
AL
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303
Item 2022-002 ? Reporting Contact person: Jeanne Garrett Management?s Response ? The SF-429 Real Property is filed annually on the Grant Solutions Website. The report was filed as a ?no change in property? status report without the attachments. Training provided by a fellow Fiscal Officer on Jul...
Item 2022-002 ? Reporting Contact person: Jeanne Garrett Management?s Response ? The SF-429 Real Property is filed annually on the Grant Solutions Website. The report was filed as a ?no change in property? status report without the attachments. Training provided by a fellow Fiscal Officer on July 31, 2023 showed Attachment A for each property with Federal Interest had to be attached to the report annually even with no changes. The Grants Solution help desk added the current years so the information can be properly released and manually added to the reports. The reports are electronically signed with the preset signature of the Fiscal Officer. The report will in the future be printed and signed by the Executive Director to ensure the report is filed timely and accurately.
View Audit 27754
Finding 28316 (2022-087)
Significant Deficiency 2022
State of Maine
ME
Special Tests & Provisions Allowable Costs / Cost Principles Significant Deficiency § 200.303
Department: Health and Human Services Title: Internal control over the outsourced medical claims coding process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department obtained and provided the RISSNET files to the vendor. The Department compl...
Department: Health and Human Services Title: Internal control over the outsourced medical claims coding process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department obtained and provided the RISSNET files to the vendor. The Department completed the processing of RISSNET data in the MIHMS system with the vendor. The Department will validate the RISSNET data was processed correctly. The UAT team will validate all steps are complete to ensure compliance. Completion Date: September 30, 2022 (first and second items), June 15, 2023 (third item) and June 30, 2023 (fourth item) Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093
View Audit 32781
Finding 28315 (2022-086)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Eligibility § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over deceased client cases and claims analysis needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will complete a review of claims identified by OSA and if that analysis sugges...
Department: Health and Human Services Title: Internal control over deceased client cases and claims analysis needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will complete a review of claims identified by OSA and if that analysis suggests that procedures need to be enhanced, the Department will do so. Completion Date: May 31, 2023 Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28314 (2022-085)
Significant Deficiency 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Department: Health and Human Services Title: Internal control over cost of care assessments needs improvement Questioned Costs: Undeterminable Status: Management?s opinion is that corrective action is not required Corrective Action: The Department agrees with the two exceptions found by the Office o...
Department: Health and Human Services Title: Internal control over cost of care assessments needs improvement Questioned Costs: Undeterminable Status: Management?s opinion is that corrective action is not required Corrective Action: The Department agrees with the two exceptions found by the Office of the State Auditor. However, we believe that the Department has reasonable assurance with the controls in place that results in a 97% compliance rate with the COC calculations, which is a 2% increase from last year. In the prior year's finding the Department committed to continuing to achieve a 95% compliance rate and CMS agreed with the Department and closed the prior finding. No corrective action is necessary as a result of an error rate of only 3%. The Department will continue to actively manage and monitor the Cost of Care system in compliance with federal regulations. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781 Questioned Costs: $1
Finding 28313 (2022-084)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303
Department: Health and Human Services Administrative and Financial Services Title: Internal control over Medicare Part B premium payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will incorporate the CM...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over Medicare Part B premium payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office for Family Independence (OFI) will incorporate the CMS business change processes (ELMO portal) into the Buy-In Reconciliation standard operating procedures. OFI will implement technology improvements in support of reducing manual data entry and increased regulatory compliance. Completion Date: September 30, 2023 and June 1, 2024 respectively Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28310 (2022-081)
Material Weakness 2022
State of Maine
ME
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over cases opened due to potential fraud, abuse, or questionable practices needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Program Manager will continue to run a quarterly r...
Department: Health and Human Services Title: Internal control over cases opened due to potential fraud, abuse, or questionable practices needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Program Manager will continue to run a quarterly report to identify any cases assigned to former staff and will evaluate the cases for closure or reassignment. The Program Manager will establish a separate quarterly meeting with the Director of Compliance to review and document the results of the quarterly report. The Program Manager will use best efforts to fill the staffing vacancies that contributed to this finding. Completion Date: March 29, 2023, May 7, 2023 and June 1, 2023 respectively Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093
View Audit 32781
Finding 28309 (2022-080)
Material Weakness 2022
State of Maine
ME
Special Tests & Provisions Cash Management Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Acti...
Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Action: LTCF - Nursing Facilities: The staff currently assigned to working on outbreak reconciliations resulting from COVID will be reassigned back to LTC audits at the end of the Public Health Emergency. The Director will work with Human resources to recruit candidates to fill the vacant audit positions. The Director and Audit Program Manager for LTCF audits will meet bi-weekly to monitor the completion of audit within identified timelines and reassign staff as necessary. LTCF ? ICF/IIDs: The Department disagrees with this finding in regard to LTCF - ICF/IID's. The ICF/IID audits do not have a specific time requirement in the MBM for completion. The federal regulations only require that periodic audits of financial records occur. All ICF/IID cost reports submitted to the Department are recorded in a database and tracked for audit purposes. All cost reports are audited as resources are available. We have worked with our Federal partners who have agreed with our interpretation of the regulation and the timing of our audits for the ICF/IIDs. Completion Date: May 31, 2023 (first item), and June 30, 2023 (second and third items) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
View Audit 32781
Finding 28289 (2022-079)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303
Department: Health and Human Services Title: Internal control over the CCDF Cluster eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: DHHS believes the current internal controls that ar...
Department: Health and Human Services Title: Internal control over the CCDF Cluster eligibility determination process needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: DHHS believes the current internal controls that are in place provide reasonable assurance that DHHS is managing the funds in compliance with all regulations. Reasons include; ? The ongoing quality assurance process is one of the major controls in place. In 2019, the OCFS Quality Assurance (QA) team, separate from the Child Care Subsidy Program (CCSP) team, comprised of 10 staff, began conducting 23 CCSP case reviews per month. This is systematic monitoring. QA uses the initial documentation submitted by the parent (applications, proof of income, etc.) and checks it against the information in the MACWIS system to ensure eligibility is calculated correctly and data was entered accurately. ? A summary of findings from the QA check is provided to CCSP management each month. CCSP management documents the needed remediation plan, with the Financial Resource Specialist (FRS) making the necessary corrections as soon as possible. Additionally, CCSP management conducts internal periodic audits of files and evaluates deficiencies. ? Information Technology Controls minimizes potential errors by utilizing pre-defined drop-down menus of approved entries. Several fields limit the number of characters allowed to be entered or only allow numeric entries. ? The Information Technology system provides an enhanced internal control that provides visual cues to enter dollar amounts. Users receive an error message if data is entered incorrectly. ? The Financial Resource Specialist Staff Manual provides detailed, step-by-step instructions of the process for entering information into the Information Technology system to ensure accuracy and consistency of data entry. Staff are trained using this manual and are provided ongoing access to the manual. Staff undergo regular training on the eligibility determination process. DHHS believes the process and technical solutions in place are a reasonable attempt to assure proper eligibility determination for CCSP funding. Completion Date: N/A Agency Contact: Todd Landry, Director of the Office of Child and Family Services, DHHS, 207-624-7900
View Audit 32781
Finding 28287 (2022-077)
Significant Deficiency 2022
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.403
Department: Administrative and Financial Services Title: Internal control over Child Support Enforcement expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Division of Support Enforcement and Recovery and the Judicial Branch will revisi...
Department: Administrative and Financial Services Title: Internal control over Child Support Enforcement expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Division of Support Enforcement and Recovery and the Judicial Branch will revisit and modify the terms and language of the cooperative agreement to help clarify that all allowable costs subject to federal financial participation are adequately and timely documented. Completion Date: June 1, 2023 Agency Contact: Jerry Joy, Director, Division of Support Enforcement and Recovery, DHHS, 207- 624-6985
View Audit 32781
Finding 28266 (2022-076)
Significant Deficiency 2022
State of Maine
ME
Subrecipient Monitoring Internal Control / Segregation of Duties Significant Deficiency § 200.303 § 200.332
Department: Health and Human Services Title: Internal control over TANF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise the standard operating procedures to include a search for out of state su...
Department: Health and Human Services Title: Internal control over TANF subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will revise the standard operating procedures to include a search for out of state subrecipients. Completion Date: April 30, 2023 Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
View Audit 32781
Finding 28265 (2022-075)
Significant Deficiency 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: Due to the nature of corrective action pl...
Department: Health and Human Services Title: Internal control over TANF performance reporting and work participation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: Due to the nature of corrective action plans, and the timing of recent edits to the standard operating procedures in February and May of 2022, a corrective action plan is not warranted at this time. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28263 (2022-073)
Material Weakness 2022
State of Maine
ME
Reporting Internal Control / Segregation of Duties § 200.302 § 200.303
Department: Administrative and Financial Services Title: Internal control over TANF reporting needs improvement Questioned Costs: None Status: Corrective action is completed Corrective Action: Effective April 1, 2022, US Department of Health and Human Services grant recipients are no longer required...
Department: Administrative and Financial Services Title: Internal control over TANF reporting needs improvement Questioned Costs: None Status: Corrective action is completed Corrective Action: Effective April 1, 2022, US Department of Health and Human Services grant recipients are no longer required to complete the quarterly Federal Cash Transaction Report "FCTR" (also referred to as the FFR-425 or SF-425) to report cumulative Federal cash disbursements. Procedures are currently in place to ensure Federal financial reporting is reviewed accurately. Completion Date: April 1, 2022 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
Finding 28261 (2022-071)
Material Weakness 2022
State of Maine
ME
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332
Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with the finding. The Department...
Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with the finding. The Department has subrecipient monitoring procedures for all of its subrecipients whether they were competitively bid or not. The first assessment of risk, as noted in the finding, is when a subaward is competitively bid. Secondly, another risk assessment built into the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) in which requires higher risk subrecipients to undergo a higher level of testing. Additionally, there are audit and review requirements at a much lower threshold than that of the Uniform Guidance (UG). Finally, the Social Service Unit of the Division of Audit performs a risk assessment and tests transactions for those subrecipients that have been determined to be higher risk. The Department's subrecipient monitoring procedures ensures that we comply with the UG 200.332(d) Pass-through entity (PTE) monitoring of the subrecipient must include: 1) Review of financial and performance reports. 2) Following-up and ensuring that subrecipients take timely and appropriate action on all deficiencies. 3) Issues management decisions. 4) PTE is responsible for resolving audit findings specifically related to the subaward. Based on the Department's MAAP rules we ensure we comply with UG 200.332(e) Depending on the PTE's assessment of risk, the following tools may be useful: 1) Training and technical assistance. 2) On-site reviews. 3) Arranging for agreed upon procedures. The Department covers #3 by ensuring that all of our subrecipients have a requirement to submit to the Department a/an Audit, Review or Schedule of Expenditures of Department Awards (SEDA). Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
View Audit 32781
Finding 28260 (2022-070)
Material Weakness 2022
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid § 200.303
Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Office f...
Department: Health and Human Services Title: Internal control over TANF client child support sanction procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Office for Family Independence (OFI) has sufficient internal controls in place to ensure compliance with Federal requirements. Specifically, based on the finding's stated condition, OSA did not take exception with the 22 items that were actually tested for compliance. Additionally, OFI has provided sufficient information for OSA to identify and conduct the audit and compliance testing of cases referred by DSER for sanction. The Department has provided OSA with the following material as requested: 1. The list of all sanction referrals generated by OFI-DSER, the Title IV-D agency. 2. The list of all OFI-TANF clients actually sanctioned by TANF Eligibility. 3. The list of all OFI-TANF clients 4. Copies of all emails pertaining to all sanction activity 5. Access to our Automated Client Eligibility System which includes all documented case notes. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28258 (2022-068)
Material Weakness 2022
State of Maine
ME
Special Tests & Provisions Eligibility Material Weakness § 200.303
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The ...
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Office for Family Independence (OFI) has conducted the required IEVS eligibility verifications. Additionally, sufficient evidence of these efforts has been provided to the Office of the State Auditor so that audit procedures can be performed in accordance with Federal regulations. OFI utilizes the Federally provided IEVS system which integrates the three named population groups (Medicaid, SNAP, TANF). The IEVS discrepancy reports have not contained Federal program indicators since program inception over 20 years ago. This is consistent with the methodology utilized by the Social Security Administration, as they too group the OFI programs together in their discrepancy reports. These same reports have been provided for prior Single Audits without being considered an exception condition. Upon request, the Department provided OSA: 1. All IEVS discrepancy reports for State fiscal year 2022, containing cases for Medicaid, SNAP, and TANF. 2. A complete listing of all TANF cases subject to IEVS in State fiscal year 2022. 3. Access to our Automated Client Eligibility System, which documents all IEVS related case notes. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781
Finding 28257 (2022-067)
Material Weakness 2022
State of Maine
ME
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over payments made to and on behalf of TANF clients needs improvement Questioned Costs: Known: $1,447 Likely: $35,002 Status: Management?s opinion is that corrective action is not required Corrective Action: The Department?s effective int...
Department: Health and Human Services Title: Internal control over payments made to and on behalf of TANF clients needs improvement Questioned Costs: Known: $1,447 Likely: $35,002 Status: Management?s opinion is that corrective action is not required Corrective Action: The Department?s effective internal controls identified the overpayments, made the referrals, and followed procedures for two of the four exceptions noted. The two exceptions that we did not identify as overpayments we believe are in accordance with the reasonably calculated requirement to accomplish one or more of the four TANF purposes and should not be considered unallowable. The criteria cited do not indicate any requirement to recoup funds within a specific time frame and the exceptions noted demonstrate the effective internal controls rather than indicate any misuse of funds. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104
View Audit 32781 Questioned Costs: $1
Finding 28238 (2022-066)
Significant Deficiency 2022
State of Maine
ME
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.214 § 200.303
Department: Health and Human Services Title: Internal control over ELC program suspension and debarment needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Uniform Guidance ...
Department: Health and Human Services Title: Internal control over ELC program suspension and debarment needs improvement Questioned Costs: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Uniform Guidance part 200.214 identifies that non-Federal entities are subject to the non-procurement debarment and suspension regulations in 2 CFR part 180. 2 CFR part 180 requires that ?when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person.? The Department meets this requirement as part of the contracting process by collecting certifications from the Community Agencies stating that they are not suspended or debarred. Therefore, we are in compliance with the Federal requirements for Suspension and debarment. The intent of the Department?s policy to utilize the System for Award Management Exclusions (SAM) is to be an optional and additional assurance to the required collection of certifications that the next lower tier persons are not suspended or debarred. The SAM is utilized as time and resources permit and is not intended to replace the certifications. Completion Date: N/A Agency Contact: Jim Lopatosky, Director, Division of Contract Management, DHHS, 207-287-5075
View Audit 32781
Finding 28237 (2022-065)
Material Weakness 2022
State of Maine
ME
Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303
Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Financial Service Center will request estimated revenue for the C...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over ELC program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Financial Service Center will request estimated revenue for the CDC COVID appropriations and ensure procedures and reconciliations reflect this change. Completion Date: December 31, 2023 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 32781
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